(1) Tax policy for non-profit medical institutions: The medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from business tax. Medical service income that is not obtained at the price stipulated by the state does not enjoy this policy.
(II) Tax policy of for-profit medical institutions: The income directly used to improve medical and health conditions obtained by for-profit medical institutions shall be exempted from business tax within 3 years from the date of obtaining practice registration after examination and approval by the competent tax authorities.
(3) Tax policies of health institutions such as disease control institutions and maternal and child health care institutions: The income from health services obtained by health institutions such as disease control institutions and maternal and child health care institutions at the prices set by the state shall be exempted from business tax.